The Present Situation Of Henan Performance Budget Management And Improvement Measures Research

The budget performance management of government is an important means for the state to standardize and scientifically manage the financial capital income and budget expenditure. With the development of economic capacity and social level, how to make efficient use of government funds, how to create a greater income under the quantitative budget, has gradually become an important direction for the country to carry out the budget system reform. The government's budget performance management reform is to seek a new model of budget performance which emphasizes performance results,focusing on output efficiency and standardizing project responsibility. This is also the focus of our current budget system reform.Compared with the western countries and budget reform advanced provinces in China,the budget performance reform in Henan province started relatively late. Until 2004, in Henan, Anyang, Jiaozuo and other cities began to introduce the concept of budget management to carry out work pilot and exploration. In accordance with the "first easy,difficult, steady" idea, after four years of gradual exploration, in 2008, our province began in the province to carry out a comprehensive budget performance management in the province. After years of continuous exploration,the province's government budget performance management reform has achieved some results, but still in the stage of exploration, the management level and advanced provinces still have a certain gap, need to be further improved. In view of this, this paper combined with the Henan provincial government budget performance management situation, aiming at the existing problems of performance management in our province, based on the summary of the United States,Britain, France, the foreign and domestic advanced countries such as Australia,Guangdong, Zhejiang, Jiangxi,Shandong and other provinces in the advanced performance of the government budget reform on the successful experience,put forward the the optimization ideas and Countermeasures of Henan province government budget performance management, to improve the government budget performance management level in Henan province.This paper takes the budget performance management of Henan provincial government as the research topic, using the basic theory of government budget performance management, using the method of literature, comparative analysis,combination of theory and practice, according to the actual situation of the development of Henan Province, and comparative analysis of domestic and foreign advanced experience of budget performance, targeted from the public budget performance concept and the establishment of budget performance system,standardized system of a clear division of responsibilities of government budget performance management mode and operation process, clear budget performance contents and enhance the quality of management, establish perfect supervision of budget performance monitoring and feedback mechanism, improve the government budget management and performance evaluation system of the evaluation results with the proposed budget policy the government of Henan province to improve the management and optimization, and hopes to provide beneficial enlightenment for the reform of the government budget performance management in Henan province.